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A query was raised regarding the Personal Income Tax (IRPF) treatment of business transfers. The Directorate General for Taxes (DGT) clarifies that stock generates income from economic activities, whereas fixed assets generate capital gains or losses.
Question posed How the transfer of a business is taxed under Personal Income Tax.
The sale of inventory constitutes income from economic activity that is included in the general taxable base. On the other hand, the transfer of tangible or intangible fixed assets generates a capital gain or loss, calculated as the difference between the actual disposal amount and the book value. This gain or loss shall be included in the savings taxable base.
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